1993 (9) TMI 82

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....OORNAN J.-The petitioner in O. P. No. 8195 of 1993 is the petitioner in C.M. P. No. 14511 of 1993. This writ appeal is filed against the order passed in C. M. P. No. 14511 of 1993 by a learned single judge of this court. The appellant is a non-resident Indian working in Saudi Arabia. According to him, he purchased 11 gold biscuits weighing 1,100 gms. from Saudi Arabia and brought the same to India....

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....ion 132(11) of the Income-tax Act seeking a decision that the gold belonged to him and to order its release. The Commissioner of Income-tax, by exhibit P-12, declined the request. It was stated that it is not possible to release the gold to the petitioner at that stage. The Commissioner also directed that the assessment against the third respondent should be expedited. In the original petition, th....

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....r the gold biscuits seized from the third respondent are the same as those said to have been brought into this country validly and properly by the petitioner. The interlocutory application was dismissed by order dated August 19, 1993. This writ appeal is filed from the aforesaid interim order. We heard counsel for the appellant, Shri M. M. Abdul Azeez, senior advocate, and also counsel for the ....

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....over the other. As to who exactly is the owner of the gold is a matter yet to be determined. Till then, it is imprudent and improper to return the gold to any one of the parties. The very gold seized may be required for evidence in future litigation. It is after considering all these aspects that the learned single judge held that, at this stage, it is not safe to assume or act on the basis that t....